השוכר לא מסכים לניכוי.

השוכר means the renter / the tenant / the lessee, depending on context.

The prefix ה־ is the Hebrew definite article, meaning the. So:

• שוכר = a renter / renter
• השוכר = the renter / the tenant

In this sentence, השוכר is the subject.

It is originally a participle form from the verb לשכור (to rent / to hire), but in everyday Hebrew it is also used as a noun meaning tenant or renter.

This is very common in Hebrew: a participle can function like:

• a present-tense verb
• an adjective
• or a noun

So השוכר can literally be understood as the one who rents, which naturally becomes the tenant / renter.

מסכים is the masculine singular present form of להסכים, meaning to agree.

It matches the subject השוכר, which is grammatically masculine singular.

Agreement in Hebrew works like this:

• masculine singular: מסכים
• feminine singular: מסכימה
• masculine plural: מסכימים
• feminine plural: מסכימות

So because השוכר is masculine singular, מסכים is the correct form.

In Hebrew, present-tense verb forms are built from participles, so מסכים can feel a bit like both.

In this sentence, it functions as the present-tense verb:
does not agree / is not agreeing

That said, many Hebrew learners notice that these forms often look adjective-like because they change for gender and number.

So the short answer is:

• grammatically, it is the present form of להסכים
• practically, it behaves a bit like an adjective in form

לא is the normal Hebrew word for not when negating verbs.

So:

• מסכים = agrees / is agreeing
• לא מסכים = does not agree / is not agreeing

This is the standard way to negate a present-tense verb in Hebrew.

Both can be correct, but they are different in style.

• לא מסכים is the normal, everyday way to say it
• אינו מסכים is more formal, written, or legal-sounding

Since your sentence already sounds somewhat formal because of ניכוי (deduction), either form could appear in official writing, but לא מסכים is still completely natural.

ניכוי means deduction, reduction, or sometimes withholding, depending on context.

The prefix ל־ usually means to. After מסכים, Hebrew normally uses ל־:

• מסכים ל־... = agrees to ...

So:

• ניכוי = deduction
• לניכוי = to the deduction / to deduction

In smoother English, that becomes simply agrees to the deduction.

Also note the spelling change:

• ל + ה + ניכוי becomes לניכוי

That is because when ל־ attaches to a word with ה־ (the), the ה usually disappears:

• ל + הניכוי → לניכוי

Because להסכים (to agree) does not take a direct object here. It takes the preposition ל־.

Compare:

• אני מסכים להצעה = I agree to the proposal
• הוא מסכים לשינוי = He agrees to the change

Since ניכוי is introduced by ל־, it is not a direct object, so את is not used.

Usually does not agree.

Hebrew present tense often covers both the simple present and the progressive, but with a verb like agree, English most naturally translates it as:

• does not agree

rather than:

• is not agreeing

So the sentence is best understood as the tenant does not agree to the deduction.

A natural pronunciation is:

ha-so-KHER lo mas-KIM le-ni-KUY

Notes:

• השוכר = ha-so-KHER
• לא = lo
• מסכים = mas-KIM
• לניכוי = le-ni-KUY

The stress usually falls like this:

• השוכר
• מסכים
• ניכוי

Yes, in principle the root can relate to renting/hiring, so שוכר can mean one who rents. In many real-world contexts, though, especially legal or housing contexts, השוכר is most naturally understood as:

• the tenant
• the renter
• the lessee

The exact English word depends on the situation, but grammatically it is the same Hebrew word.

Then מסכים would change to מסכימה.

For example:

• השוכרת לא מסכימה לניכוי.

That means the female tenant does not agree to the deduction.

So the pattern is:

• השוכר לא מסכים = masculine
• השוכרת לא מסכימה = feminine

This is a good example of how Hebrew present-tense forms agree with the subject in gender and number.